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HMRC VAT notice library

Direct routes to the official guidance used across VAT0. Always check the update history and full conditions on GOV.UK.

01

Core VAT

VAT guide, Notice 700VAT ratesRegistration, Notice 700/1VAT groups, Notice 700/2Transfer of a going concern, Notice 700/9
02

Records and returns

Keeping VAT recordsMaking Tax Digital, Notice 700/22Sending a VAT ReturnCorrecting VAT errorsBad-debt relief, Notice 700/18
03

International goods and services

Place of supply of services, Notice 741APostponed VAT accountingGoods exported from the UK, Notice 703Online marketplace and direct salesDigital services supplied to consumers
04

Property and recovery

Land and property, Notice 742Option to tax, Notice 742AConstruction reverse chargePartial exemption, Notice 706Capital Goods Scheme, Notice 706/2
05

Sector guidance

Charities, Notice 701/1Education and training, Notice 701/30Finance, Notice 701/49VAT notices in numerical order
Important

VAT0 resources provide general information and arithmetic support. They do not determine the VAT treatment of a transaction or replace advice based on complete facts.